Terms and Conditions for Tax Deductions
November 20, 2025
The proposed tax reform allows taxpayers to benefit from additional tax deductions for children, students, and green grants, with conditions related to their family income. To receive these deductions, applicants must submit a tax return and comply with deadlines. The deductions are mainly aimed at families with an annual income below €80,000. Large families and individuals with incomes up to €40,000 will also be eligible for additional deductions. Tax exemptions will not apply to expenses already covered by public grants.